增强中国税收自信 不断推进新时代税收现代化  

Enhancing Tax Confidence and Promoting Tax Modernization in the New Era

作　　者：李本贵[1] Bengui Li

机构地区：[1]国家税务总局青海省税务局,青海西宁810000

出　　处：《国际税收》2018年第6期20-24,共5页International Taxation In China

摘　　要：中国税收自信是中国道路自信、理论自信、制度自信和文化自信的重要基础和支撑。中国税收自信体现在税收理论、税制效率、税收结构、税制简明、税收竞争能力、税收改革方法等方面。树立中国税收自信,主要目的是坚定继续走中国特色税收发展道路的信心。推进新时代税收现代化,主要应建立新时代税收理论体系,进一步提高税收效率,在相当长时间内保持"双主体"税制结构,进一步简化税收,提高国际税收竞争力。China＇s tax confidence is an important foundation and support for China＇s road confidence, theory confidence, system confidence and cultural confidence. Tax confidence is reflected in tax theory, tax efficiency, tax structure, concise tax system, tax competitiveness, tax reform methods and other aspects. The main purpose of building tax confidence in China is to strengthen the confidence to continue to follow the development path of taxation with Chinese characteristics. To promote tax modernization in new era, we shall establish a new era of tax theory system, further improve tax efficiency, maintain the ＂double subject＂ tax structure in a certain period, further simplify tax and enhance the competitiveness of international taxation.

关 键 词：税收自信 新时代 税收现代化 

分 类 号：F810.42[经济管理—财政学]